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2015 (7) TMI 1073 - HC - VAT and Sales TaxValidity of impugned order - Violation of principles of natural justice - No opportunity of personal hearing granted - Held that:- this Court finds it difficult to agree with the said contention for the reason that the respondent, while issuing the notice has made it clear that the petitioner should file his reply in writing with all necessary documents within a period of 15 days from the date of receipt of the notice and they are also given an opportunity of personal hearing to put forth their objections, if any. Therefore, it is for the petitioner to ask for personal hearing, after filing the objections. But, in the present case, there is no such indication anywhere, either in the petitioner's reply or in any other subsequent letter addressed to the assessing officer, that the petitioner requested for personal hearing. Therefore, this Court, at this belated stage, is not inclined to interfere with the impugned order as the petitioner has got a right of appeal before the appellate authority. - Decided against the petitioner
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